Terms Used In Arizona Laws > Title 42 > Chapter 5 > Article 9 - Prepaid Wireless Telecommunications E911 Excise Tax

• Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
• Business: includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either:

  (a) Casual activities or sales. See Arizona Laws 42-5001

• Consumer: means a person who purchases prepaid wireless telecommunications service in a retail sale of prepaid wireless telecommunications service. See Arizona Laws 42-5401
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Department: means the department of revenue. See Arizona Laws 42-1001
• Gross income: means the gross receipts of a taxpayer derived from trade, business, commerce or sales and the value proceeding or accruing from the sale of tangible personal property or service, or both, and without any deduction on account of losses. See Arizona Laws 42-5001
• Gross proceeds of sales: means the value proceeding or accruing from the sale of tangible personal property without any deduction on account of the cost of property sold, expense of any kind or losses, but cash discounts allowed and taken on sales are not included as gross income. See Arizona Laws 42-5001
• including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
• Prepaid wireless telecommunications service: means a commercial mobile radio service, as defined by 47 C. See Arizona Laws 42-5401
• Retail sale of prepaid wireless telecommunications service: means a sale of prepaid wireless telecommunications service by a seller for any purpose other than resale. See Arizona Laws 42-5401
• Sale: means any transfer of title or possession, or both, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever, including consignment transactions and auctions and transactions facilitated by a marketplace facilitator on behalf of a marketplace seller, of tangible personal property or other activities taxable under this chapter, for a consideration, and includes:

  (a) Any transaction by which the possession of property is transferred but the seller retains the title as security for the payment of the price. See Arizona Laws 42-5001

• Seller: means a person who sells prepaid wireless telecommunications service to another person. See Arizona Laws 42-5401
• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215